Netherlands.
Taxed on an assumed return, unless your real one was lower.
The Netherlands is where I tell people to do the maths twice. Box 3 taxes a return the state assumes your wealth made; if your actual return, unrealised moves included, comes in lower, you can report it and pay on that instead. Dear ground compounds it: about 16% over the EU average, about €2,890 a month for the €2,500 reference life. Plan on the assumed return anyway: it's the default bill every year, and the relief only softens the bad ones.
Price it in your money
Tell me where you live now and what you spend a month, and every cost here becomes your number: the same life, priced country by country, in your own currency.
A guide, not a quote. I move your monthly spend by each country’s official price level (Eurostat and the World Bank, whole-economy, EU-27 = 100). No exchange rates, so it stays in your own currency. But averages hide rent and the city you pick, and changing country is rarely a straight swap. Read these as the right ballpark, then price the real thing.
EU-27 = 100 · 2025. Living in Netherlands runs about 16% pricier than the EU average.
Eurostat (prc_ppp_ind) / World Bank, 2025, CC BY 4.0. Whole-economy price level. Country averages hide big regional and rent spread.
A €2,500 a month reference life runs about €2,890 a month here, roughly €34,680 a year, and a ×30 number near €1,040,000.
The reference life the calculators use, scaled by the index above: the same whole-economy figure, a guide not a quote.
Where in Europe
Oceanic: mild, breezy, famously grey skies.
Housing
a new-build asking price
in Amsterdam, about €1,840/mo for 70 m²
a roof here, against the EU-27 average
In Netherlands, buy prices are up 115% since 2015 (+8.5% last year); rents up 29% since 2015.
Read these as the shape, not the price. Housing is the most divergent cost in Europe, and a national average buries the thing that actually decides it: the city, the street, new-build against old. Treat it as a ballpark, then price the real place. Not property or mortgage advice.
One home, two paths
Price buying against renting in Netherlands.
Bring the purchase price and rent for one genuinely comparable home. I will not carry the Atlas averages into the calculator.
The calculator has structured, source-checked purchase-cost rules here. It applies them only while the evidence is current and the transaction fits a supported branch. Anything else stays manual.
Buy price and rent: Deloitte Property Index 2025 (14th ed., 2024 data). Level vs the EU: Eurostat comparative price level for housing (prc_ppp_ind, EU-27 = 100, 2024). Trend: Eurostat house price index and actual-rentals index (2015 = 100, 2025).
Prices here rose 2.5% in the year to June 2026, about the euro area’s pace. Since 2020 they’re up 30% in total, about 4.5% a year.
The €34,680 reference life this page prices today took about €26,698 in 2020 money.
Eurostat’s HICP, data through June 2026.
How the money you live on is taxed
In the Netherlands, start by separating a sale from cash income and pension withdrawals. Each event can use a different rate, timing rule and treaty article.
The full income picture
These are the usual rules for a resident unless a case says otherwise. A new-resident rule, tax wrapper or treaty may change one case without changing the others.
Securities and funds
Annual deemed chargeA private listed-share or fund holding sits in Box 3 rather than a sale-gain charge. The default uses a deemed return. Current relief substitutes a lower actual return.
Securities and funds
A private listed-share or fund holding sits in Box 3 rather than a sale-gain charge. The default uses a deemed return. Current relief substitutes a lower actual return.
- Listed sharesAnnual deemed charge
- The sale itself is not taxable because the holding remains in Box 3. The default uses a deemed return. Current relief substitutes a lower actual return.
- Fund and ETF unitsAnnual deemed charge
- Fund and ETF units are Box 3 assets, so a gain on sale is not taxed separately. The default uses a deemed return. Current relief substitutes a lower actual return.
- Foreign and US listingsAnnual deemed charge
- Foreign or US-listed shares sit in Box 3 like Dutch shares. The default uses a deemed return. Current relief substitutes a lower actual return. The treaty controls dividend withholding.
- Accumulating funds and annual tax36% x deemed return on 1-January value
- Box 3 applies a default annual deemed return rather than waiting for cash or a sale. Current relief substitutes a lower actual return.
Box 3 still defaults to a deemed return, but current relief substitutes a lower actual return. The future system remains under reform.
Dividends
Annual deemed chargeA private dividend is not taxed separately because the shares sit in Box 3. The default uses a deemed return. Current relief substitutes a lower actual return.
Dividends
A private dividend is not taxed separately because the shares sit in Box 3. The default uses a deemed return. Current relief substitutes a lower actual return.
- Dutch company dividendAnnual deemed charge
- A Dutch listed company withholds 15% dividend tax. For a passive holder, it is credited against Box 3 tax, whose deemed-return default yields to a lower actual-return claim.
- Foreign listed-share dividendAnnual deemed charge
- A foreign dividend is not taxed as a separate flow because the shares sit in Box 3. Its deemed-return default yields to lower-actual-return relief. The treaty controls source tax.
- Passive or substantial holdingDifferent rules apply
- A substantial interest starts at 5%, counted with a fiscal partner and close relatives. Below that threshold, Box 3 defaults to a deemed return but allows lower-actual-return relief.
- Fund or ETF distributionBox 3 value-based
- A fund distribution is not taxed separately because the units sit in Box 3. The default uses a deemed return. Current relief substitutes a lower actual return.
- New-resident treatmentNo separate rule
- The Netherlands has no separate non-domicile or remittance-basis regime. The 30%/27% expat ruling reduces tax on employment income.
There is no separate rule here. Use the general foreign-income case, then check what the treaty says about the country paying the money.
Crypto
Annual deemed chargePrivate crypto sits in Box 3, so a sale, exchange or spend has no separate gain charge. The default uses a deemed return. Current relief substitutes a lower actual return.
Crypto
Private crypto sits in Box 3, so a sale, exchange or spend has no separate gain charge. The default uses a deemed return. Current relief substitutes a lower actual return.
- Sale for moneyAnnual deemed charge
- A private sale to fiat is not taxed separately because crypto sits in Box 3. The default uses a deemed return. Current relief substitutes a lower actual return.
- Crypto-to-crypto exchangeAnnual deemed charge
- A private crypto-to-crypto swap is not taxed separately. Box 3 defaults to a deemed return on the holding, with current relief for a lower actual return.
- Spending cryptoAnnual deemed charge
- Paying with crypto is not a separately taxable disposal for a private holder. Box 3 defaults to a deemed return, with current relief for a lower actual return.
- Staking and lendingDifferent rules apply
- Passively staked or lent crypto remains in Box 3, whose deemed-return default yields to lower-actual-return relief. Organised, labour-intensive activity can instead become Box 1 income.
- Mining, validation and airdropsDifferent rules apply
- Businesslike mining or validation is Box 1 income. Casual receipts and airdrops enter Box 3, whose deemed-return default yields to lower-actual-return relief.
- Private investor or businessBox 3 (passive) vs box 1 (business)
- A passive investor is in Box 3, with a deemed-return default and lower-actual-return relief. Activity that becomes a trade instead uses progressive Box 1 tax on actual profit.
- Wealth tax and departure taxAnnual deemed charge
- Crypto sits in Box 3 each year, with a deemed-return default and lower-actual-return relief. It is outside the separate Box 2 departure assessment.
- New-resident treatmentNo safe answer yet
- No safe answer is shown for this exact case yet. Check the facts and treaty before relying on a result.
Box 3 still defaults to deemed return and currently permits lower-actual-return relief. Actual return includes income and value changes, including unrealised changes.
Pensions
Box 1 progressive, up to 49.50%A foreign occupational or private pension enters the Box 1 income-tax bands. The treaty decides source-country rights and Dutch relief.
Pensions
A foreign occupational or private pension enters the Box 1 income-tax bands. The treaty decides source-country rights and Dutch relief.
- Netherlands pensionBox 1 progressive, up to 49.50%
- A Dutch occupational or state pension paid to a resident is Box 1 income at progressive rates. Above state-pension age, the first combined bracket is lower because its state-pension contribution no longer applies.
- Foreign state or social-security pensionIncome-tax bands
- A foreign state or social-security pension to a Dutch resident is reported in box 1. The treaty's social-security/pension articles decide whether the source country or the Netherlands taxes it.
- Foreign occupational or private pensionBox 1 progressive, up to 49.50%
- A foreign occupational/private pension or annuity to a Dutch resident is box-1 income. Most treaties assign periodic private-pension taxation to the residence state (the Netherlands), though several modern Dutch treaties give the source state a right over large or lump-sum/low-taxed pensions.
- Foreign government or civil-service pensionTreaty government-service article (usually source-only)
- A foreign government/civil-service pension is governed by the treaty's separate government-service article. This rule typically leaves it taxable only in the paying state (with a nationality carve-out), so the Netherlands usually exempts it with progression.
- Foreign pension lump sumIncome-tax bands
- The pension lump sum is box-1 income when it falls to a Dutch resident. Many newer Dutch treaties specifically allow the source state to tax lump-sum or non-periodic pension payments.
- Special foreign-pension ruleNo separate rule
- The Netherlands has no special or reduced regime for foreign pension income. The inbound worker facility does not create a pension rate.
If you own a company
Box 2, 24.5% or 31% (2026)An owner with at least 5% is taxed in Box 2 on dividends and a later stake sale gain. The 2026 rates are 24.5% up to €68,843 and 31% above, after company tax.
If you own a company
An owner with at least 5% is taxed in Box 2 on dividends and a later stake sale gain. The 2026 rates are 24.5% up to €68,843 and 31% above, after company tax.
- Company profitTaxable under the ordinary rule
- Dutch corporate income tax (vennootschapsbelasting) is 19% on the first €200,000 of profit and 25.8% above (2025/2026), charged at company level before any distribution. A foreign company managed from the Netherlands can become a Dutch corporate resident (see effective-management-pe).
- Distribution from a Dutch companyTaxable under the ordinary rule
- A dividend from the owner's Dutch private company is box-2 income at 24.5% up to €68,843 then 31% (2026). The company's 15% dividend withholding tax is credited.
- Distribution from a foreign companyBox 2, 24.5% or 31% (2026)
- The rate line above gives the resident result. The rule is tested when the income is received. The treaty can change source-country tax and relief.
- Foreign entity typeDepends on Dutch entity-classification rules
- The rate line above gives the resident result. The rule is tested when the relevant tax event occurs.
- Ownership threshold5% (with partner or close relatives)
- A substantial interest starts at 5% of the shares or a class, counted with a fiscal partner and close relatives. Crossing it moves dividends and gains from Box 3 to Box 2. Box 3 otherwise defaults to deemed return with lower-actual-return relief.
- Sale of your company stakeTaxable under the ordinary rule
- A stake of at least 5% uses Box 2 at 24.5%/31% on proceeds minus acquisition price. That price is the immigration market value where a step-up was granted.
- Salary or director feeIncome-tax bands
- The rate line above gives the resident result. The rule is tested when the income is received.
- Social contributions and remuneration riskCustomary-salary minimum
- The owner-director customary-salary rule deems a minimum salary and hence national-insurance/box-1 exposure even if the owner tries to take only dividends. A owner-director is generally not covered by employee insurance but pays national insurance on the deemed salary.
- Running the company from the NetherlandsRisk of Dutch corporate residence or taxable business presence
- Running a foreign company from the Netherlands can make it a Dutch tax resident (place of effective management here) or create a Dutch permanent establishment. This is the main risk for a mover who keeps operating an old company from a new Dutch home.
- Controlled foreign company rulesControlled foreign companies (EU anti-avoidance) for low-taxed passive subsidiaries
- The Netherlands has an EU anti-avoidance controlled foreign companies regime (from 2019) that can currently tax undistributed passive income of a controlled subsidiary in a low-tax (<9%) or listed jurisdiction. It principally targets corporate structures.
- New-resident treatmentNo safe answer yet
- No safe answer is shown for this exact case yet. Check the facts and treaty before relying on a result.
Review the company and your personal position together before the move.
Interest and cash
Annual deemed chargeInterest is not taxed separately because deposits and bonds sit in Box 3. The default uses a deemed return. Current relief substitutes a lower actual return.
Interest and cash
Interest is not taxed separately because deposits and bonds sit in Box 3. The default uses a deemed return. Current relief substitutes a lower actual return.
- Netherlands bank or bond interestAnnual deemed charge
- Dutch bank interest is not taxed as a separate flow and carries no withholding. Box 3 uses a deemed-return default, with current relief for a lower actual return.
- Foreign bank or bond interestBox 3 value-based
- Overseas deposits and bonds sit in Box 3 like domestic holdings. Its deemed-return default yields to lower-actual-return relief, while the treaty controls credit for foreign tax.
- Allowances and extra chargesReduced rule
- The rate line above gives the resident result. The rule is tested each year.
- New-resident treatmentNo safe answer yet
- No safe answer is shown for this exact case yet. Check the facts and treaty before relying on a result.
Rent
Annual deemed chargeRent from a private investment property is not taxed separately because the property sits in Box 3. The default uses a deemed return. Current relief substitutes a lower actual return.
Rent
Rent from a private investment property is not taxed separately because the property sits in Box 3. The default uses a deemed return. Current relief substitutes a lower actual return.
- Property in NetherlandsAnnual deemed charge
- A let Dutch property sits in Box 3, so the rent is not taxed separately. The deemed-return default applies to its net value unless lower-actual-return relief gives a smaller result.
- Property abroadBox 3 base, then treaty exemption-with-progression
- Foreign property enters the annual Box 3 calculation before treaty relief. The default uses a deemed return. Current relief substitutes a lower actual return.
There is no separate rule here. Use the general foreign-income case, then check what the treaty says about the country paying the money.
Property gains
No gain charge (main home)A private property sale does not create a separate gain charge. An investment property remains in Box 3, whose deemed-return default yields to lower-actual-return relief.
Property gains
A private property sale does not create a separate gain charge. An investment property remains in Box 3, whose deemed-return default yields to lower-actual-return relief.
- Netherlands main homeNo gain charge (main home)
- This gain on selling the owner-occupied main home is not taxed. The home is a box-1 asset taxed only via the annual deemed rental value.
- Netherlands investment or second propertyNo separate rule
- A Dutch investment-property gain is not taxed separately. Box 3 applies a deemed-return default while the property is held, with current relief for a lower actual return.
- Starting value after a moveNo safe answer yet
- No safe answer is shown for this exact case yet. Check the facts and treaty before relying on a result.
- New-resident treatmentNo safe answer yet
- No safe answer is shown for this exact case yet. Check the facts and treaty before relying on a result.
There is no separate rule here. Use the general foreign-income case, then check what the treaty says about the country paying the money.
Royalties
Box 1 (active) or box 3 asset (passive right)The Netherlands has no general withholding on outbound royalties, apart from a conditional charge to low-tax related parties. Active personal creation is Box 1 income. A passive right can sit in Box 3 under deemed-return default and lower-actual-return relief.
Royalties
The Netherlands has no general withholding on outbound royalties, apart from a conditional charge to low-tax related parties. Active personal creation is Box 1 income. A passive right can sit in Box 3 under deemed-return default and lower-actual-return relief.
- Netherlands royaltiesBox 1 (active) or box 3 asset (passive right)
- Active exploitation of intellectual property is progressive Box 1 income. A passively held right sits in Box 3, whose deemed-return default yields to lower-actual-return relief.
- Foreign royaltiesDifferent rules apply
- A foreign royalty is Box 1 income when active. A passive right sits in Box 3 under deemed-return default and lower-actual-return relief. The treaty controls source-country tax.
- Which rights qualifyDifferent rules apply
- Copyright, patent and licensing income can all qualify. Active exploitation uses Box 1. A passive Box 3 right uses deemed-return default and lower-actual-return relief.
- Passive or activeBox 3 (passive) vs box 1 (active)
- A passive royalty right sits in Box 3 under deemed-return default and lower-actual-return relief. Active exploitation uses progressive Box 1 tax on actual receipts.
- Social contributions and value-added taxSpecial rule
- Active licensing can attract 21% value-added tax and an income-dependent healthcare contribution. Passive Box 3 rights instead use deemed-return default and lower-actual-return relief.
If you still work
8.10%, 37.56% or 49.50% brackets, including national insuranceEmployment and self-employment are progressive Box 1 income. The 2026 combined rate reaches 49.50%, while national insurance is capped.
If you still work
Employment and self-employment are progressive Box 1 income. The 2026 combined rate reaches 49.50%, while national insurance is capped.
- Employment in the Netherlands8.10%, 37.56% or 49.50% brackets, including national insurance
- Dutch employment income is box-1. Combined wage-tax plus national-insurance brackets of 8.10% to €38,883, 37.56% to €78,426 and 49.50% above (2026).
- Remote work for a foreign employerIncome-tax bands
- A resident working remotely from the Netherlands for a foreign employer is box-1 taxable on that work. The foreign employer risks creating a Dutch permanent establishment / wage-tax and social-security obligations. Check the treaty for source tax and Netherlands's relief.
- Self-employment and consultingIncome-tax bands
- Self-employment profit is progressive Box 1 income. An income-dependent healthcare contribution of 6.10% applies up to €79,409, and entrepreneur allowances can also apply.
- Director feesIncome-tax bands
- The rate line above gives the resident result. The rule is tested when the income is received.
- New-resident worker ruleUp to 30% (27% from 2027) of salary exempt, 5 years
- A qualifying incoming skilled employee can receive up to 30% of salary exempt for extraterritorial costs, for a maximum of 5 years. From 1 January 2027 the maximum falls to a flat 27% and the salary norm rises to €50,436 (€38,388 for under-30 master's holders).
The expat ruling is being tightened repeatedly (the 2024 30/20/10 taper was withdrawn in favour of a flat 27% from 2027 with a higher salary norm).
One layer stays off this page: the tax taken inside a fund before its dividend ever reaches you. Everything above is the tax after it.
The withholding guide explains that layer The Domicile Tax prices it on your pot
Two terms that matter in the Netherlands
Box 1 covers work and pensions, while Box 2 covers a company holding of at least 5%. Box 3 defaults to a deemed return but allows current relief for a lower actual return.
A current claim route when real return is below the Box 3 deemed-return default. Actual return counts income and value changes, including unrealised changes.
Your first tax year and starting values
Two dates matter: when your new country starts taxing you, and which value it uses to work out a later gain. Check both before you move.
- When residence starts
- Dutch tax residence is based on the facts, including a permanent home, family and durable personal ties. There is no fixed statutory day count.
- The arrival year
- The year of arrival is a part-year. A migration-year return splits it into a non-resident period and a resident period.
- Dual residence
- If the former country still claims residence, the applicable treaty tie-breaker decides. It looks at the permanent home, centre of vital interests, habitual abode and nationality.
- Listed shares and funds
- Annual value system, not a normal sale basis
This asset uses the Box 3 annual-value system rather than a sale basis. The default uses a deemed return. Current relief substitutes a lower actual return.
- Crypto
- Annual value system, not a normal sale basis
Crypto uses the Box 3 annual-value system rather than a sale basis. The default uses a deemed return. Current relief substitutes a lower actual return.
- Owner-company stake
- Market value only when the conditions are met
Market value can become the new starting value only when the stated conditions are met. Otherwise the original purchase cost continues.
- Property
- Annual value system, not a normal sale basis
Property in Box 3 uses an annual-value system rather than a sale basis. The default uses a deemed return. Current relief substitutes a lower actual return.
These answers carry dates because the rules move.
See what changed in the atlas changelog Look up a term in the glossary
Plain-language key
- Withholding tax
- Tax taken before the money reaches you, usually in the country where the payment comes from.
- Tax credit
- Tax already paid abroad can reduce the bill where you live. The reduction is usually capped at the local tax on that same income.
- Original purchase cost
- What you paid for the asset. A market-value reset replaces that figure with the asset's value when you move.
- Income-tax bands
- The income is added to your other taxable income. Higher total income can push part of it into a higher band.
- Permanent establishment
- A taxable business presence. Running a foreign company from your new home can create one even if the company remains registered abroad.
This gives you the starting rule, not your final bill. The country paying the money, your treaty, account, holding period, residence dates and activity can change the result.
The system around it
Investments are taxed on a deemed return: the state assumes your wealth earned a set percentage by asset class and taxes that, as the default calculation, unless you claim the actual-return relief below. For planning, the default still works like a wealth tax on investments: an annual charge the portfolio must out-earn, which raises your number.
The transitional system that runs today has a second half: report your actual return and, if it comes in lower than the deemed one, you're taxed on the real figure instead. Actual return isn't just what you sold: it counts dividends, interest and the year's change in market value, realised or not. So a genuinely bad year no longer pays the full assumed bill, while a good year still pays the deemed default.
A full shift where actual returns replace the deemed system entirely, rather than sitting beside it as relief, has been targeted for 2028, but the bill is still contested: neither the shape nor the date is settled.
The spouse or partner inherits €828,035 tax-free (2026), each child €26,230; above the exemption, close family pays 10%, then 20% past about €159,000.
Next signal: Prinsjesdag, September 2026, when the cabinet's promised improvements to the 2028 bill are due. The actual-return relief above is current law either way.
Can you actually move here?
Hold an EU or EEA passport and the door isn't the question: freedom of movement covers the move itself. The clocks and the tax-residency rules below still run for you.
With your passport, skip the doors: the clocks and the tax-residency rules are what matter for you.
No EU passport means one of the doors on the left: each checked against the authority that issues it.
No money-only route: the wealthy-investor permit closed in January 2024; the doors are skilled work, self-employment, study or family.
Closed January 2024: the €1.25m investor permit was abolished after fewer than ten were ever granted.
permanent residency at 5 yrs · dual restricted · the civic integration exam at A2 Dutch (a rise to B1 keeps being postponed)
The Netherlands quietly proved golden visas can fail: fewer than ten of its €1.25m permits were ever granted before the route was abolished in January 2024. What remains is work- and family-shaped, and naturalising usually means giving up your old passport. The dual-nationality ban survived the latest coalition, though the floated ten-year clock did not.
The A2→B1 integration-exam rise stays on the table (parliamentary debate scheduled 2026); the five-year clock and the dual-nationality ban both stand as of mid-2026.
Check it yourself: IND: investor scheme abolished · IND: naturalisation
Getting-in rules checked July 2026. They move faster than tax law: confirm the current rule with the authority before you plan a move around it. Education, not immigration advice.
Universal but insurance-based: every resident must buy the basic policy within four months of registering. Premiums owed back to day one, about €159 a month on average for 2026 plus a €385 deductible.
Healthcare access checked July 2026. Systems are stable but details shift: confirm before you rely on them. Education, not health-insurance advice.
This country’s official, free place to check where your pension stands: Mijnpensioenoverzicht .
Common questions
- Can I retire early in the Netherlands?
- You can, but size the pot for Box 3 first: by default the state taxes an assumed return on your wealth every year, which works like a wealth tax on a FIRE portfolio, and you pay on your real return only when you report it and it came in lower, unrealised moves included. With the ground at about 16% over the EU average and about €2,890 a month for the €2,500 reference life, the maths still works; it just needs a bigger number than the same life elsewhere.
- How are investments taxed in the Netherlands?
- Under Box 3, investments are taxed on a deemed return by default: the state assumes your wealth earned a set percentage and taxes that. The current, transitional system adds a relief: report your actual return, the year's change in market value included, and if it's lower than the deemed one, you're taxed on the lower figure. In practice the default still behaves like a wealth tax on investments.
- Can I be taxed in the Netherlands even if my portfolio didn't gain?
- Not on the assumed gain, if you use the relief: report your actual return, and a year that genuinely came in below the deemed one, unrealised losses counted, is taxed on the real figure instead; a truly negative year can mean no Box 3 bill at all. The deemed return stays the default calculation, so showing the worse year is on you.
- Is the Netherlands switching to taxing actual investment returns?
- A full switch, where actual return becomes the system rather than a relief beside the deemed default, has been targeted for around 2028, but it is still contested, so neither the shape nor the date is settled. The next signal is Prinsjesdag in September 2026. Today's rule stands either way: deemed return by default, your lower actual return when you report it.
- How does the Netherlands tax a foreign listed-share dividend?
- A private dividend is not taxed separately because the shares sit in Box 3. The default uses a deemed return. Current relief substitutes a lower actual return.
- Can an American or a Brit retire early in Netherlands?
- No money-only route: the wealthy-investor permit closed in January 2024; the doors are skilled work, self-employment, study or family. An EU or EEA passport skips the visa question entirely: freedom of movement covers the move itself. Confirm with the immigration authority: routes open and close.
- How long until a Netherlands passport?
- 5 years of legal residence is the general naturalisation rule, with the civic integration exam at A2 Dutch (a rise to B1 keeps being postponed). Dual citizenship is allowed only in limited cases. Permanent residency usually comes at 5 years.
Run your own numbers.
Start with Where You Live — the deemed return works like a wealth tax; try one on the number, illustratively.
The Exit Calculator
Years to your number, at your savings rate.
OpenWhere You Live
What an annual wealth tax does to the maths, deliberately simplified.
OpenThe Geoarbitrage Map
The same life, priced across 58 countries.
OpenEight of the nine brokers on the broker guide advertise accounts here.
None of them does your tax paperwork here: every row means filing yourself; the guide shows what that involves.
The whole system (wrappers, funds, withdrawal, the blank page) is in the guide: The European FIRE guide
None of this is tax or investment advice: it's education, kept deliberately at the level that survives fact-checking. Rules shift with every budget round; the specifics of your situation belong with a licensed adviser in your country. I'm happily not one.
This page was last verified against official sources on 20 July 2026. What's changed on the map
- Belastingdienst: the Box 3 income calculation for 2026 (the deemed rates per asset class, and the 36% rate)
- Belastingdienst: worked examples of the actual-return calculation (the lower-actual-return relief, unrealised value change included)
- Rijksoverheid: timeline for the future actual-return regime (the separate ~2028 reform)
- PwC Worldwide Tax Summaries, Netherlands: Taxes on personal income
- Rijksoverheid: zorgverzekering premie (basic-policy obligation, average premium, deductible)
- Zorgwijzer: 2026 zorgverzekering premie overzicht (all-insurers average)
- Belastingdienst: vrijstelling erfbelasting (exemptions)
- Belastingdienst: tarieven erfbelasting (rates and bands)
Income and cross-border tax (14)
Open the sources behind each topic
How the money you live on is taxed
- PwC Worldwide Tax Summaries — Netherlands, Individual: Income determination
- Belastingdienst — How is my Box 3 income for 2025 calculated? (provisional assessment 2025)
- Belastingdienst — Moet ik aangifte doen en belasting betalen over mijn crypto's? (declaring and paying tax on crypto)
- Belastingdienst — Can I apply for the Expat Scheme (30% facility)?
Your first tax year and starting values
Securities and funds
Crypto
If you own a company
Know a figure here that’s wrong or out of date? Point me to the line and a source: every correction gets checked, and it’s how the map stays right.
Report a correctionBring me a challenge.
The Exit Audit, then ninety minutes: a straight verdict, real alternatives with their pros and cons, and your first move. If you want someone to nod along, I’m the wrong person to pay.
Ninety minutes, online, €600. The Exit Audit included.